Is VAT Chargeable on Soft Play Purchased for Disabled Children?
We are sometimes asked, “Is VAT is payable on Lifetime Education equipment even if it is purchased for use with disabled children?
This very a fair and reasonable question and one that when we were first asked we didn’t know the answer to, so we contacted H.M. Revenue and Customs VAT department and asked them. Their reply was, “if the design is solely made to accomodate a disabiltiy and cannot be used by a child without additional needs, then a VAT exemption form can be issued, however as Spaces4Kids equipment can be used by children of all abilities this would not be the case for play equipment that you make. This means you must collect the VAT on all your sales made within the U.K.”
So the answer is that we are obliged to charge VAT but we do offer to make specific modifications to our soft play equipment and *free of charge.
(* Free of charge modifications: means that we’ll make changes to the sewn part of products to make the exisiting design of an item more practical and appealing to the specific needs of an individual child, and we’ll make best efforts to do these at no extra cost. Modifications do not include a customised complete redesign of a product.)
Lifetime Education 01777 869044 or email info@lifetimeeducation.co.uk
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